T466 · DLT / Crypto-Tax · AINumbers.co

Crypto Cost Basis & Gain Calculator

Compute cost basis and realized gain/loss per disposal using FIFO, LIFO, HIFO, or specific-identification lot matching: the figure brokers must report on IRS Form 1099-DA (gross proceeds + basis, required from 1 January 2026) and that CARF/DAC8 expects. Supports per-wallet basis tracking as required for US taxpayers from 2025. Short/long-term split at the 12-month threshold. Tier 1 Policy Mandate + Tier 2 gain/loss schedule CSV for downstream T467 1099-DA assembly.

FIFO · LIFO · HIFO · Spec-ID IRS 1099-DA · CARF/DAC8 basis Deterministic · Zero PII · Client-side

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

Calculation settings

Accounting method IRS Rev. Proc. 2024-28: FIFO is the default; Spec-ID requires adequate identification records. Rev. Proc. 2024-28 also addresses per-wallet basis transition.

Reporting year

Per-wallet basis tracking (required for US from 2025 per IRS Rev. Proc. 2024-28)

Acquisition lots

Enter each acquisition lot. For per-wallet tracking, include the wallet ID. Cost in USD at acquisition.

Lot ID	Asset	Wallet	Date acquired	Quantity	Cost basis (USD)

Disposals

Enter each disposal (sale, exchange, or other disposition). For Spec-ID, the lot ID must match an acquisition lot above.

Disposal ID	Asset	Wallet	Date disposed	Quantity	Proceeds (USD)	Lot ID (Spec-ID)

Gain / Loss Schedule

Disposal ID	Asset	Date acquired	Date disposed	Proceeds USD	Basis USD	Gain/Loss USD	Term	Lot matched

Sources: IRS Rev. Proc. 2024-28: per-wallet basis transition rules. IRS Notice 2023-34: transitional relief for digital asset broker reporting. IRS Publication 544: Sales and Other Dispositions of Assets. Short-term/long-term threshold: IRC §1222 (≤/>12 months).